Amendment of claims and returns
315 Amendment of claims and returns
If the commissioner is satisfied that a claim or return under this part contains a formal error or is subject to a formal defect, the commissioner may amend the claim or return to the extent necessary to correct the error or remove the defect.
A person who has lodged a claim or given a return under this part may ask the permission of the commission to make a specified amendment of the claim or return for correcting an error or omission.
If the claim was lodged, or the return was given, by a person as the agent of a registered political party, the request under subsection (2) may be made either by—
the person who lodged the claim or return; or
the person who is currently registered as the agent of the political party.
A request under subsection (2) must—
be by written notice signed by the person making the request; and
be given to the commission.
If—
a request has been made under subsection (2); and
the commission is satisfied that there is an error in, or omission from, the claim or return to which the request relates;
the commission must permit the person making the request to amend the claim or return in accordance with the request.
If the commission decides to refuse a request under subsection (2), the commission must give to the person making the request written notice of the reasons for the decision.
An officer authorised for the purpose by the commission may exercise the power of the commission under subsection (5).
If an officer acting under subsection (7) decides to refuse a request under subsection (2)—
subsection (6) applies as if the officer were the commission; and
the person who made the request may, by written notice lodged with the commission within 28 days after notice of the refusal was given, ask the commission to review the decision.
If a request is made under subsection (8), the commission must review the decision to which the request relates and make a fresh decision.
The amendment of a claim or return under this section does not affect the liability of a person to be convicted of an offence against section 307(2), (3) or (5) arising out of the lodging of the claim or the giving of the return.
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